HS Code 38229000
Dianostic or Lab. Reagent, NES
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 38229000 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Dianostic or Lab. Reagent, NES is classified under HS code 38229000, which sits in heading 3822 (Reagents; diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not put up in the form of kits, other than those of heading 30.06; certified reference materials) of chapter 38 (Miscellaneous chemical products).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 5%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 33.63%, which is the figure to multiply by the assessable value of your consignment.
The assessable value is normally the CIF value of the goods plus landing charges. Duties and taxes are applied in a defined order rather than simply added together, which is why the TTI is not the plain sum of the individual rates.
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports under 38229000 in 6 of 6 months, totalling 1,589,174 kg at an assessable value of BDT 3,447,876,159. That is an average of BDT 2,170 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 131st largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 274,127 kg | BDT 762,637,386 | BDT 2,782 |
| January 2026 | 327,083 kg | BDT 625,387,551 | BDT 1,912 |
| February 2026 | 135,682 kg | BDT 401,301,282 | BDT 2,958 |
| March 2026 | 246,128 kg | BDT 369,475,474 | BDT 1,501 |
| April 2026 | 444,382 kg | BDT 797,969,443 | BDT 1,796 |
| May 2026 | 161,772 kg | BDT 491,105,023 | BDT 3,036 |
Bonded imports. A further 1 kg worth BDT 131 entered under the bonded-warehouse regime in the same period — goods brought in duty-free as inputs on the undertaking that they leave again as exports, which in Bangladesh overwhelmingly means ready-made garments. Bonded entries account for 0.0% of the total value imported under this code, the rest entering commercially.
Import figures: NBR Import Statements (IM-4 commercial, IM-7 bonded), December 2025 – May 2026. Assessable value is the customs value on which duty is charged, not the retail or invoice price.
Source: NBR Operative Tariff 2026-2027. The full schedule was reconciled against NBR's online duty calculator before publication; figures were last checked against NBR's live operative tariff search on 10 October 2026.
How this line compares
Chapter 38 contains 139 tariff lines, averaging 43.88%. At 33.63%, 38229000 sits below that average by 10.25 percentage points. It is the 115th most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is cheaper than the typical import by 27.45 points.
No supplementary duty applies here, which is the normal case — SD is zero on 78% of the tariff. Where it does apply it usually dominates every other component.